ST- The Revenue issued a SCN raising duty demand for the period in dispute - However, the assessee could not file reply to the SCN - For the simple reason that the relied upon documents upon in the SCN were not available made available to the assessee by courts below - The assessee filed the filed present application for rectification of mistake of Final Order no.ST/A/57536/2017 - The order challenged was passed ex-parte by Commr. (A), thereby violating the principles of natural justice.

Held - The order challenged is passed ex parte - The Commr. (A) hastily passed the order, thus violating the principles of natural justice - Therefore, it is pertinent to recall the Final Order dated 1.11.2017 for rectification of mistake - In addition, a direction to the Adjudicating Authority to provide the relevant documents to assessee - Thereafter, considering the reply to SCN and hearing the assessee pass a reasoned order in accordance with law - Further, directing the assessee to seek rectification within sixty days from the receipt of this order - Hence, the order challenged is set aside : CESTAT (Para 1, 9, 10, 11) - Matter remanded: DELHI CESTAT

ST- The assessee is providing Clearing and Forwarding agent services - The Revenue took a view that assessee short paid service tax liability for the period in dispute and issued SCN - Duty demand was raised and penalty was imposed u/s 76 and 78 - The Commr. (A) confirmed the demand, denying the deductions claimed by the assessee w.r.t. amounts received by them as pure agent, by way of reimbursement - It deleted the penalty u/s 76.

Held - On this issue the SC & Delhi HC in its order issued clarification that whatever the service provider received by way of reimbursement as the pure agent, no service tax is payable on the same - Therefore, assessee is not liable to service tax on grounds that it received payments on pure agent basis by way of reimbursement of expenses incurred on behalf of the principal - Further, the assessee is liable to pay service tax on the amount of remuneration/commission received from the Principal for the services provided, which will also include the amount of 5% given by the Principal on the expenses as pure agent - Hence, the case is remanded for the limited purpose of recalculation of tax payable - In addition, the Revenue's appeal for deletion of penalty is upheld : CESTAT (Para 2, 9, 10, 11, 12) - Appeal dismissed: DELHI CESTAT

ST - Appellant had claimed rebate of service tax paid on various services which were utilized for export of goods - rebate was allowed but in Revenue appeal the order was reversed on the ground that as per notification 41/2012-ST, exports would mean only ‘exporter' and not ‘third-party exporter' and services should have been used for export of goods - appeal to CESTAT.

Held: Goods covered in the shipping bill are exported and the name of the exporter itself appears on the shipping bill as a third party exporter and the services rendered were in relation to export of the goods - When there is no dispute as to the export of goods, the issue is now settled in favour of appellant by the Tribunal decision in Sudalagunta Sugars Ltd. - 2016-TIOL-3447-CESTAT-HYD - impugned order is set aside and appeal is allowed by restoring the order of the adjudicating authority: CESTAT [para 4, 5] - Appeal allowed: MUMBAI CESTAT

ST- In the present case, the issue in this appeal was regarding the demand of CE, reversal of Cenvat credit availed on the inputs which were cleared without reversal of the Cenvat Credit and penalties were imposed.

Held - The assessee were not given Annexures 1 to 7 to the SCN for reworking the factual position so as to calculate duty liability which was incorrectly worked out - The calculations made in work-sheet from the diaries; clearance of trading of goods was also one of the main issue made by the assessee in the reply and during Adjudication proceedings - The calculations of duty on the cenvatted inputs were not considered - The assessee claimed that there is trading activity of cenvatted / non cenvatted input and finished goods - In addition, the clearance of inputs made on private diaries has not been corroborated - Due to these reasons, the matter needs re-consideration by the Adjudicating Authority - Hence, the order challenged is set aside : CESTAT (Para 2, 7, 8, 9) - Mattter remanded: AHMEDABAD CESTAT